8Amount of payroll tax

8 Amount of payroll tax (1) The amount of payroll tax payable by an employer must be worked out in accordance with schedules 1 and 2. (2) However, for the financial year beginning on 1 July 2025, the amount of payroll tax payable by an employer must be worked out in accordance with schedule 2A instead of schedules 1 and 2, if the total wages paid or payable by the employer for the financial year are more than $150 million. total wages, for the financial year beginning on 1 July 2025—see schedule 2A (Special provisions for 2025-2026 financial year), section 2A.2 (4).